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ABSTRACT
Islami 2023: The Effect Of Size, Profitability And Capital Structure On Company Value With Corporate Social Responsibility As A Moderation Variable (Empirical Study On Maritime Companies Listed On The Indonesia Stock Exchange 2017-2021).
Team Promoter: Ardiansyah, SE., M.Si. dan Asri Eka Ratih, SE., M.Si.
The purpose of this study is to find out and obtain empirical evidence regarding the effect of size, profitability and capital structure on firm value with Corporate Social Responsibility as a moderating variable. The object of this research is maritime companies listed on the IDX in 2017-2021. The total sample in this study were 12 sample companies with a total of 55 research observation data that met the criteria for 5 years of observation, through the nonprobability method with purposive sampling technique. The analysis technique of this research uses Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that profitability had a significant positive effect on firm value, profitability and capital structure had a positive and significant effect on firm value Meanwhile, size and CSR have a negative and significant effect on firm value. Corporate Social Responsibility does not significantly strengthen the effect of size on firm value.
Corporate Social Responsibility significantly weakens the effect of profitability on firm value. And Corporate Social Responsibility does not significantly strengthen the effect of capital structure on firm value.
Keywords: Size, Profitability, Capital Structure, Corporate Social Responsibility, Firm Values
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ABSTRAK
Islami 2023: Pengaruh Size, Profitabilitas Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Maritim Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021).
Tim Promotor: Ardiansyah, SE., M.Si. dan Asri Eka Ratih, SE., M.Si.
Tujuan penelitian ini yaitu guna mengetahui serta memperoleh bukti empiris terkait pengaruh size, profitabilitas dan struktur modal pada nilai perusahaan dengan Corporate Social Responsibility sebagai variabel moderasi. Adapun objek penelitian ini yaitu perusahaan maritim yang terdaftar di BEI tahun 2017-2021.
Total sampel pada penelitian ini sebanyak 12 sampel perusahaan dengan jumlah data observasi penelitian sebanyak 55 data yang memenuhi kriteia selama 5 tahun pengamatan, lewat metode nonprobability dengan teknik purposive sampling.
Teknik analisis penelitian ini memakai Moderate Regression Analysis (MRA).
Berdasarkan hasil analisis ditemukan bahwa profitabilitas berpengaruh positif signifikan pada nilai perusahaan, profitabilitas dan struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan size dan CSR berpengaruh negatif dan signifikan terhadap nilai perusahaan. Corporate Social Responsibility secara tidak signifikan memperkuat pengaruh size terhadap nilai perusahaan. Corporate Social Responsibility secara signifikan memperlemah pengaruh profitabilitas terhadap nilai perusahaan. Serta Corporate Social Responsibility secara tidak signifikan memperkuat pengaruh struktur modal terhadap nilai perusahaan.
Kata kunci: Size, Profitabilitas, Struktur Modal, Corporate Social Responsibility, Nilai Perusahaan.
